农业税曾经是国家财政收入的重要来源,曾为社会主义建设积累了大量资金。但随着农村经济的发展,实际税率与名义税率的差距却越来越大。特别是随着我国工业化的发展,农业在整个国民经济中的比重下降,农业税基本失去了调整农村居民收入和配置农村资源的功能。例如,在征收对象上, Agricultural tax was once an important source of state revenue, and accumulated substantial funds for the construction of socialism. However, with the development of the rural economy, the gap between the actual tax rate and the nominal tax rate has been growing. Especially with the development of China’s industrialization, the proportion of agriculture in the entire national economy has dropped. The agricultural tax has basically lost the function of adjusting the income of rural residents and allocating rural resources. For example, in the collection of objects,